ITO, Aluva V. Sri.Mathew Joseph, Aluva

MA 58/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0797 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-08-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 17-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JOHN

Judgement Text

MP NO 58 / COCH/ 2013 1 IN THE INCOME TAX APELALTER TIBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI N.R.S. GANESAN, JM & B. R. BASKARAN, AM MISCELLANEOUS PETITION NO . 58/ COCH/2013 ARISING OUT OF ITA NO 86 /COCH/201 2 (ASST YEAR 200 5 - 06 ) THE INCOME TAX OFFICER WARD 2, ALUVA VS SHRI M ATHEW JOSEPH VATTATHARA HOUSE VIA ALANGAD KONGARAPILY PO ALUVA - 563 525 ( APP LICANT ) (R ESPONDENT) PAN NO. AAHPJ0870E ASSESSEE BY SHRI MATHEW JOSEPH REVENUE BY SHRI K K JOHN SR DR DATE OF HEARING 16 TH AUG 2013 DATE OF PRONOUNCEMENT 16 TH AUG 20 13 OREER PER N.R.S GANESAN,JM : THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS PETITION ON THE GROUND THAT THERE WAS AN ERROR IN THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 86/COCH/ 2012 DATED 4 TH MARCH , 2013. 2 A CCORDING TO THE LD DR , AS PER THE NOTIFICATION NO. F NO.63 - AD(AT)/97 DATED 16.9.1997, THE ORDINARY JURISDICTION OF THE BENCH WILL BE DETERMINED NOT BY THE PLACE OF BUSINESS OR RESIDENCE OF THE ASSESSEE; BUT BY THE LOCATION OF THE OFFICE OF THE AO. ACCORDING TO THE LD DR , THE JURISDICTION AT THE TIME OF RECEIPT OF THE ORDER OF THE CIT(A) WAS WITH THE ITO, WARD 2 MP NO 58 / COCH/ 2013 2 ALUVA; THEREFORE, A CCORDING TO THE LD DR, THE APPEAL WAS CORRECTLY FILED BEFORE THE TRIBUNAL. WE HAVE HEARD SHRI METHEW JOSEPH, THE LD REPRESENTATIVE FOR THE ASSESSEE. 3 NO DOUBT , THE JURISDICTION OF THE TRIBUNAL SHALL BE DETERMINED ON THE BASIS OF LOCATION OF THE OFFICE OF THE AO. IN THIS CASE, THE OFFICE OF THE AO, WHO PASSED THE ORDER, IS AT CHENNAI AND THE OFFICE OF THE FIRST APPELLATE AUTHORITY IS ALSO AT CHENNAI. EVEN, THE RE IS A CHANGE IN THE JURISDICTION OF THE AO IN THE MEANWHILE, IT IS UP TO THE DEPARTMENT TO FILE AN APPEAL BEFORE THE CHENNAI BENCH OF THE TRIBUNAL AND ASK FOR TRANSFER OF THE APPEAL TO THE COCHIN BENCH. THIS WAS MADE CLEAR IN THE ORDER OF THE TRIBUNAL D ATED 4.3.2013. IN SPITE OF TH IS CLARIFICATION IN THE ORDER OF THE TRIBUNAL DATED 4.3.2013, THE DEPARTMENT FILED THE PRESENT MISCELLANEOUS PETITION. 3.1 SINCE THE IMPUGNED ORDER PASSED BY THE AO AS WELL AS THE CIT(A) ARE AT CHENNAI; THIS BENCH OF THE TRI BUNAL HAS NO TERRITORIAL JURISDICTION TO ENTERTAIN THE PRESENT APPEAL . THEREFORE, THERE IS NO ERROR, MUCH LESS PRIMA FACIE ERROR WITHIN THE MEANING OF SECTION 252 OF THE ACT. HENCE, THERE IS NO MERIT IN THE MISCELLANEOUS PETITION FILED BY THE REVENUE; ACCO RDINGLY, THE SAME IS DISMISSED. 4 IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E. 16 TH AUG 2013. SD/ - S D / - ( B.R. BASKARAN) ( N .R.S GANESAN) ACCOUNTANT MEMBER JUDICIAL ME MBER COCHIN: DATED 16 TH , AUG 2013 RAJ* MP NO 58 / COCH/ 2013 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT , TRIVANDRUM 5. DR 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN